SECTION 5. PROCEDURE
Internal Revenue Bulletin 2013-43 · 2026-10-03 edition · updated 2026-10-04 · United States
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A requesting spouse seeking equitable relief under section 66(c) or section 6015(f) must file Form 8857, Request for Innocent Spouse Relief (and Separation of Liability, and Equitable Relief), or other
2013–43 I.R.B. 403 October 21, 2013
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